What is the Form 67 in India?

AI Posted by: Akshara Iyer
• 13 September, 2025
7 Reply

Form 67 is an important document by which residents can claim the tax deducted in a foreign state. This form must be furnished to claim the FTC by a taxpayer, as per the rules of the Income Tax Department, Section 128(9). Before the end of the assessment year, a taxpayer is also required to fill out the Form 67  for the original return under section 139(1), or belated return section 139(4), which is for the year 2024-25. Additionally, to claim the tax credit, you must file Form 67 before December 31, 2024.

Tags : Form 67, Form 67 india

  • Lokesh 19 September, 2025

    The information filled in the Form 67 must match the ITR data, which are: 
     

    • Income source
    • Tax paid outside India
    • Name of the country from where the income is derived
    • Total foreign tax credit claimed
    • Credited tax claimed under section 90/90A/91
    • Article and tax rate of the DTAA  
    • Amount of Income
    • Total tax payable in India

  • Radhika Raina 18 September, 2025

    Can anybody please tell me whether I have to fill out Form 67 if I have taxes withheld by a foreign employee? 

    • SJ
      Shubham Jain 19 September, 2025

      You need to fill form 67 to claim the foreign tax credit in your Indian tax return, if the taxes with withheld by a foreign employee. You also need to refer to articles 15 and 16 of the Double Taxation Avoidance Agreement (DTAA) with respect to the allowability of credit.

  • rishabh mathur 18 September, 2025

    What is the Process to Fill Out the Form 67 Online?

    • CC
      Charvi Choudhary 19 September, 2025

      Follow the given steps below to fill out the Form 67 online easily.  

      • You need to go to the e-filing portal. 
      • Log in through the given username and password. 
      • Then click on the e-file option on the dashboard, then go to the income tax forms, and click on the file income tax forms. 
      • Select Form 67, or enter Form 67 in the search box to find it. 
      • Select your relevant assessment year, and click on the continue button. 
      • Read out the instructions and click on Let's get started. 
      • Fill in all the details in the application form Part A, which includes your name, PAN details, address, and many more. 
      • Then, complete Part B of the Form 67, where you need to provide details of the foreign tax refund. 
      • Now you need to do the verification by providing a self-form according to Rule 128 of the Income Tax Rules, 1962. 
      • Attach a copy of the proof of payment, deduction of the foreign tax, and a copy of the statement and certificate.  
      • Click on the " proceed to E-Verify" button. 
      •  After successful e-verification, you will get a transaction ID with an acknowledgement number. 

  • Charvi Choudhary 16 September, 2025

    The purpose of the Form 67 in India is to report the amount of any foreign tax paid by a resident taxpayer in a country outside through deductions or otherwise. The Form 67 is required before the due date of furnishing the return under the sub-section (1) of section 139  the income for the claim of taxes.

    This Form 67 is used by a resident taxpayer who has been credited for any amount of foreign paid tax in a foreign country through deductions or otherwise.

  • Harsh Tiwari 16 September, 2025

    The Form 67 in India has 4 sections, which are given below: 
     

    1. Part A: Part A includes all the information on a relevant taxpayer, like name, assessment year, Aadhaar number, and PAN.  Additionally, you need to attach details of the income from the country or different territories outside India and the foreign tax credit claimed. 
     

    2. Part B: In part B of Form 67, a taxpayer needs to provide details of the foreign tax refund as a result of disputed foreign tax and carry backward of losses. 
     

    3. Verification: The verification sections in the forrm 67 have self self-declaration form according to Rule 128 of the Income Tax Rules, 1962. 
     

    4. Attachments: In this section of Form 67, you need to submit a copy of the proof of payments/ deductions of foreign tax, a copy of the statement, or a certificate. 

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